If statement Calculation that includes nulls and checks for prefix

This is for tableau calculated field, but the code is common for any excel or literally anything. Please help its just a simple if statement but with multiple conditions.

I am trying to count a distinct number of customers with a few conditions

1. customers the with 'ABC' prefix and repeat order = no should be included in this metric
2. Two customer numbers should be disregarded from the total count
3. • all other customers (regardless of prefix or repeat order selection)
4. Delivered date should not be null

Below is my calculation

COUNTD(
    IF NOT ISNULL([Delivered Date]) 
    AND (
            (STARTSWITH([Customer ID],"ABC") AND [Repeat order]="No")
                 OR NOT STARTSWITH([Customer ID],"ABC") )
    AND NOT ([Customer ID] IN ("ABC-AA2517","ABC-CO1325"))
    THEN 
        [Customer ID] 
    END
)

Numbers

-Overall, I have 11282 customers with a date.
---2239 customers have ABC prefixes. 
---Among which 1577 is yes for repeat order and 662 is no for the repeat order.  

So the total number for this metric should be 11282-1577-the 2 disregarded customer numbers. The final number should be 9703, but it shows 8599 as the total.

I think its not include those 660 customers. Not sure what mistake I am making in the calculation.